GST Notices Management

You are required to effectively deal with the inconsistencies specified in the GST ASMT-10 notice by submitting a comprehensive and substantiated reply. This reply, referred to as GST ASMT-11, should be submitted within 30 days of receipt of the notice. It is essential to carefully examine the disparities highlighted in the notice and compile all essential documents and information to support your response.

Ignoring the ASMT-10 notice can lead to increased scrutiny and potential legal consequences, making it crucial to address the discrepancies promptly. By promptly addressing the discrepancies and providing a well-supported response, you can minimize the risk of facing additional tax liabilities, audits, and inspections.

If you are found liable for tax, interest, and penalty under sub-section (1) of section 73 or 74 of the CGST Act, the designated officer will be required to initially convey the specific information regarding the tax, interest, and penalty determined by them in Part A of Form GST DRC-01A.

Upon receiving notification in Form DRC-01A, you have the option to utilize Part B of the form to inform the officer whether partial payment of the determined liability has been made or if the liability is being disputed. Any relevant submissions can also be conveyed accordingly.

Failure to attend to summons can have serious consequences. Summons proceedings are treated as judicial proceedings, and therefore, not complying with them can result in prosecution under various sections of the Indian Penal Code.

If you fail to appear on the specified summons date without any reasonable justification, provides false evidence, absconds to avoid being served with summons, or fails to produce requested electronic records or documents, you can be held liable for prosecution.

Furthermore, if you continue to ignore repeated summons, you may face additional penalties. Under Section 122 (3)(d) of the CGST Act, a monetary penalty of Rs. 25,000 will be imposed for failure to appear or provide documentary evidence despite the issuance of a summons.

Additionally, if you refuse to provide a statement to the summoning officer, the officer will inform their superior office about this refusal. These cases will then be brought to the attention of the Magistrate. It is crucial to understand the gravity of not attending to summons and the potential legal consequences that may follow.

An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26.

A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:

Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.

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